Some estate accounting reports can be complex and difficult to understand. In such cases all that may be needed is advice from a lawyer experienced in estate accounting. In other cases, a request for production of additional records may provide clarity.
If the beneficiary believes that the executor did not realize assets at fair value or made inappropriate withdrawals of expenditures, the executor can be compelled to file his or her accounts with the court to be reviewed by a judge, who can also hear and resolve objections made by a beneficiary. This is typically done in a court proceeding called Passing of Accounts.